Purpose

In compliance with White House Executive Order 12731, Harlem Consolidated School District  No. 122 provides all employees, clients, vendors, and individuals with confidential channels to report suspicious activities. The District has an established system for reporting and investigating suspicious activities.

Definitions

“Fraud” means the intentional deception perpetrated by an individual or individuals, or an organization or organizations, either internal or external to Harlem Consolidated School District  No. 122 that could result in a tangible or intangible benefit to themselves, others, or the locality or could cause detriment to others or the locality. Fraud includes a false representation of a matter of fact, whether by words or by conduct, by false or misleading statements, or by concealment of that which should have been disclosed, which deceives and is intended to deceive.

“Waste” means the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use or squandering of resources owned or operated by the locality to the detriment or potential detriment of the locality. Waste also includes incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls.

“Abuse” means the excessive or improper use of something, or the employment of something in a manner contrary to the natural or legal rules for its use; the intentional destruction, diversion, manipulation, misapplication, maltreatment, or misuse of resources owned or operated by the locality: or extravagant or excessive use so as to abuse one’s position or authority.

“Corruption” includes dishonest proceedings, bribery, debasement, alteration, or perversion of integrity.  Corruption threatens equal access, quantity, and quality of education.

Examples of Fraud, Waste, Abuse, and Corruption (not all-inclusive):

• Personal use of district-owned vehicles
• Personal use of district-owned supplies or equipment
• Violations of system and/or state procurement policy
• Excessive or unnecessary purchases
• Falsification of official documents (time-sheets, leave reports, travel vouchers, etc.)
• Contract fraud
• Serious abuse of time
• Inappropriate expenditures
• Embezzlement
• Theft or misuse of school funds or property
• Neglect of duty
• Bribery
 
Statement of Administrative Regulations

Reports of suspicious activity and/or suspected fraud, waste, abuse, or corruption, will be investigated. The District does not tolerate fraud, waste, abuse, or corruption. Reported cases of suspected fraud, waste, abuse, and corruption will be investigated to determine if disciplinary, financial recovery, and or criminal action should be taken.
 
Confidentiality

All reports of suspected fraud, waste, abuse, or corruption must be handled under the strictest confidentiality. Only those directly involved in the investigation should be given information. Informants may remain anonymous but should be encouraged to cooperate with the investigators and should provide as much detail and evidence of alleged fraudulent act as possible.
 
Procedures and Responsibilities

1.   Anyone suspecting fraud, waste, abuse, or corruption whether it pertains to local, state, or federal programs, shall report his or her concerns to the Superintendent or the Superintendent’s designee of the Harlem Consolidated School District  No. 122, 8605 N. Second Street, Machesney Park, IL 61115.

2.   Any employee of the Harlem Consolidated School District  No. 122 (part-time staff, full-time staff, and contractors) who receives a report of suspected fraudulent activity should report this information. The employee should contact the Superintendent or the Superintendent’s designee. Employees have the responsibility to report suspected fraud, waste, or abuse. All reports can be made in confidence.

3.   The Superintendent or Superintendent’s designee shall conduct investigations of employees, providers, contractors, or vendors against which reports of suspicious activity are made. All investigations shall be thorough and complete in nature and shall occur in a prompt manner after the report is received.

4.   If necessary, the person reporting the fraudulent activity will be contacted for additional information.

5.   Periodic communication through meetings should emphasize the responsibilities and channels for reporting suspected fraud, waste, abuse, or corruption.

6.   A hard copy of the Fraud, Waste, Abuse and Corruption Procedures will be posted in a visible location at all schools and facilities and on the Harlem Consolidated School District  No. 122 website (www.harlem122.org).

7.   A report shall be made to the Board of Education of Harlem Consolidated School District No. 122 if fraud, waste, abuse, or corruption is suspected of or by the Superintendent.

8.   Each employee shall attest that he or she has read the information above and understands its contents.